Do I need GST and PAN immediately after incorporation?

Short answerYour company’s PAN and TAN are issued automatically with incorporation through SPICe+, so you don’t apply separately. GST registration, however, is needed only when you cross the turnover threshold or fall into a compulsory category (inter-state supply, e-commerce) — not automatically on day one, though many register early to claim ITC.

PAN and TAN are automatic

You do not separately apply for the company’s PAN and TAN — both are generated as part of the SPICe+ incorporation, and the numbers come with the certificate of incorporation. So a new company has its PAN from day one, ready for the bank account and filings.

GST only when required

GST registration is not automatic. You need it once your turnover crosses the threshold (₹40 lakh goods / ₹20 lakh services), or immediately if you make inter-state supplies, sell via e-commerce, or fall in another compulsory category. Many startups still register voluntarily early to claim input credit. Confirm the current thresholds.

A worked example

Example: a newly incorporated services company has its PAN/TAN immediately, opens its bank account, and files INC-20A — but only registers for GST when it nears ₹20 lakh turnover, or sooner if it bills a client in another state or wants ITC on its setup costs. Getting PAN-linked registrations (EPFO/ESIC) sorted via SPICe+ also avoids separate applications. Our team can handle the registrations you actually need.

Talk to CA Vijay R Singh

Unsure which registrations your new company needs? You can message him directly, or book a short call to talk through your situation.

This answer is general information for founders, not tax or legal advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.

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